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Facts
The assessee, Adarsh Credit Cooperative Society Ltd., filed appeals against separate assessment orders for multiple assessment years, which were dismissed by the CIT(A) due to a delay in filing. The official liquidator of the assessee contended that the delay was due to complications in his appointment, High Court orders, non-service of assessment orders to the correct address, lack of access to the Income Tax Portal, and the intervening COVID-19 pandemic.
Held
The Tribunal found sufficient cause for the delay, condoned the net delay of 280 days for AY 2012-13 (and lesser for other years after accounting for COVID-19 period extensions), and restored all appeals to the CIT(A) for fresh adjudication on merits after providing due opportunity of hearing to the assessee.
Key Issues
Whether there was sufficient cause for the delay in filing appeals by the official liquidator before the CIT(A), justifying the condonation of delay and remanding the cases for adjudication on merits.
Sections Cited
Section 86 of the Multi State Co-operative Societies Act, 2002, Section 144 of the Income Tax Act, 1961, Rules 34(4) of Income Tax Appellate Tribunal Ruled
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Income Tax Appellate Tribunal, JODHPUR BENCH (Virtual
Before: SHRI RAJPAL YADAV, HONʼBLE & DR. MITHA LAL MEENA, HONBLE
PER BENCH: The bunch of appeals by the assessee is directed against the separate order of the Commissioner of Income Tax (appeal), Jaipur-5 (hereinafter referred to as "the CIT appeal"] challenging therein rejection of its application for condonation of Deley and consequently dismissal of the appeals as not admitted in violation of principles of natural justice. Assessment Year 2012-13 to 2019-20
Considering common issue on identical facts, these appeals were heard together and adjudication by this consolidated order for sake of convenience and brevity. We take the appeal in ITA No. 5/Jodh/2024 in respect with Assessment Year 2012-13, as a lead case for discussion and adjudication of the issue.
At the time of hearing the Ld. Counsel of the assessee submitted that Sh. Hirabhai Somabhai Patel (Retd. IAS) was appointed as the official liquidator of Adarsh Credit Co-Operative Society Limited vide order dated 6th December 2018 issued under section 86 of the Multi State Co-operative Societies Act, 2002. However, the Hon'ble Gujarat High Court vide order dated 20th December 2018 in SCA 19619 of 2018 Jamil Ahmed, Director, Adarsh Credit Co-Operaiive Society Ltd v. Central